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St. Germaine Company manufactures car seats in its Boston plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. (Click the icon to view information about St. Germaine Company's process-costing system.) Now calculate the cost per equivalent unit for each cost category. Requirement 4. Assign costs to units completed and transferred out and to units in ending work in process Reference More info The process-costing system at St Germaine Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added at the beginning of the process. Conversion costs are added evenly during the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. St. Germaine Company uses the FIFO method of process costing. Data table